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Jingdong book

立信会计特色教材系列：内部控制学

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Jingdong book

立信会计特色教材系列：内部控制学

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《立信会计特色教材系列：内部控制学》的编写是以2008年5月财政部、审计署、证监会、银监会和保监会五部委联合发布的《企业内部控制基本规范》、2010年4月五部委联合发布的《企业内部控制配套指引》、财政部2012年11月颁布的《行政事业单位内部控制规范（试行）》为基本依据，力求反映内部控制理论与实践发展的最新成果。
《立信会计特色教材系列：内部控制学》先回顾了内部控制发展的历史演进，在总结我国企业和行政事业单位内部控制规范建设历程的基础上，阐述了内部控制的目标、原则与要素等内部控制基本理论，详细讲解了内部控制基本方法在企业内部控制实践中的具体运用，内容涵盖企业内部控制设计、内部控制评价、内部控制审计。《立信会计特色教材系列：内部控制学》在侧重讲解企业内部控制的同时，也兼顾行政事业单位的内部控制。
Catalogue

第一章 总论
学习目的与要求
课前预习题
第一节 内部控制的产生与发展
第二节 我国内部控制规范建设历程
第三节 内部控制的概念
第四节 内部控制的目标、原则与要素
第五节 内部控制的作用与局限性
复习思考题
练习题

第二章 内部控制要素
学习目的与要求
课前预习题
第一节 内部环境
第二节 风险评估
第三节 控制活动
第四节 信息与沟通
第五节 内部监督
复习思考题
练习题

第三章内部控制措施
学习目的与要求
课前预习题
第一节不相容职务分离控制
第二节 授权审批控制
第三节 会计系统控制
第四节 财产保护控制
第五节 预算控制
第六节 运营分析控制
第七节 绩效考评控制
复习思考题
练习题

第四章 资金活动控制
学习目的与要求
课前预习题
第一节 资金活动控制概述
第二节 筹资活动控制
第三节 投资活动控制
第四节 资金营运活动控制
复习思考题
练习题

第五章 采购业务控制
学习目的与要求
课前预习题
第一节 采购业务控制概述
第二节 采购业务控制内容
复习思考题
练习题

第六章 资产管理控制
学习目的与要求
课前预习题
第一节 资产管理控制概述
第二节 存货管理控制
第三节 固定资产管理控制
第四节 无形资产管理控制
复习思考题
练习题

第七章 销售业务控制
学习目的与要求
课前预习题
第一节 销售业务控制概述
第二节 销售业务控制内容
复习思考题
练习题

第八章 企业其他业务活动控制
学习目的与要求
课前预习题
第一节 研究与开发控制
第二节 工程项目控制
第三节 担保业务控制
第四节 业务外包控制
第五节 合同管理
复习思考题
练习题

第九章 财务报告控制
学习目的与要求
课前预习题
第一节 财务报告控制概述
第二节 财务报告编制控制
第三节 财务报告对外提供控制
第四节 财务报告分析利用控制
复习思考题
练习题

第十章 内部控制评价
学习目的与要求
课前预习题-
第一节 内部控制评价概述
第二节 内部控制评价程序
第三节 内部控制缺陷的认定
第四节 内部控制评价报告
复习思考题
练习题

第十一章 内部控制审计
学习目的与要求
课前预习题
第一节 内部控制审计概述
第二节 内部控制审计程序
第三节 内部控制审计报告
复习思考题
练习题

第十二章 行政事业单位内部控制
学习目的与要求
课前预习题
第一节 行政事业单位内部控制概述
第二节 行政事业单位单位层面的内部控制-
第三节 行政事业单位业务层面的内部控制
第四节 行政事业单位内部控制的评价与监督
复习思考题
练习题
主要参考文献
Book Abstract

（二）建立健全资金的管控制度
制度是企业经营管理各项活动顺利开展的基础性保障，企业应当依据《会计法》、《企业内部控制基本规范》、《企业内部控制应用指引第6号——资金活动》等法律、法规的要求，结合企业自身的管理需要，建立和完善严格的资金授权、批准、审验等相关管控制度，加强资金活动的集中归口管理，明确筹资、投资、营运等各环节的职责权限和不相容岗位相互分离的要求，建立严格的监督检查和项目后评价制度，跟踪资金活动内部控制的实际运行情况，据以修正制度、改善控制效果。
（三）合理设计资金业务流程
对资金活动实施内部控制，也是对资金业务的控制。企业资金活动内部控制的重点在于科学合理设计业务流程，确定每一个环节、每一个步骤的工作内容和应该履行的程序，并将其落实到具体部门和人员。由于很多资金业务是伴随企业生产经营活动而开展的，因此，在设计资金活动业务流程的同时，要充分考虑相关生产经营活动的特征，根据生产经营活动的流程设计合理的资金控制流程。
（四）抓住关键控制点
在资金活动较为复杂的情况下，资金活动的内部控制不可能面面俱到。因此，企业必须识别并关注主要风险来源和关键风险控制点，以提高内部控制的效率。具体而言，企业应当针对流程中的每一个环节、每一个步骤，认真细致地进行分析，根据不确定性的大小、危害性的严重程度，明确关键的业务、关键的程序、关键的人员和岗位等，从而确定关键的风险控制点；然后针对关键风险控制点制定有效的控制措施，集中精力管控住关键风险。

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